9911796707
TMI Blog1998 (2) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. - Revenue has sought the setting aside of the order-in-appeal passed by the Commissioner of Central Excise (Appeals), Ghaziabad dated 28-8-1995 by which the Commissioner (Appeals) had set aside the recovery of Modvat credit of Rs. 1,57,777.53 and redemption fine of Rs. 25,000/- imposed on the respondents by the Deputy Commissioner by order-in-original dated 23-12-1994. The Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal. He referred to the order dated 27-11-1995 by which the Commissioner had authorised the Assistant Commissioner to file the appeal in terms of Section 35B(2) of the Central Excise Act, 1944. In the said order the Commissioner had stated as under : "The Order-in-Appeal No. 308/95, dated 28-8-1995 passed by Commissioner (Appeals), Central Excise, Ghaziabad in the case of M/s. Controls & Switc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued on 10-8-1993 and the duty demand related to the amounts credited in RG 23A Part II between 1-2-1993 and 10-2-1993. He submitted that in terms of Rule 57-I the six month period is to be counted from the date of taking credit in RG 23A Part II and not in the making of entries in RG 23A Part I. He, therefore, submitted that there was no infirmity in the order of Commissioner (Appeals) holding tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder dated 27-11-1995 directing the Assistant Commissioner to file the appeal' before the Tribunal. I also find that the ld. Consultant is right in his contention that the appeal filed by the Assistant Commissioner does not contain verification prescribed under the prescribed format. As regards the question of limitation, I find from the Tribunal's order in CCE v. Jagdamba Electronics, 1993 (68) E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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